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        <ExplanationTxt>The accounting standard on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the Council may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on technical merits of the position. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement. There were no unrecognized tax benefits identified or recorded as liabilities for fiscal year 2025. The Council files income tax returns in the U.S. federal jurisdiction. The Council's income tax returns are generally no longer subject to examinations by taxing authorities for years before 2023. The Council's tax returns are not currently under examination.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part XII, Line 2d - Other Adjustments:</FormAndLineReferenceDesc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, line 6</FormAndLineReferenceDesc>
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      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, line 7a</FormAndLineReferenceDesc>
        <ExplanationTxt>The Accrediting Council is composed of representatives of professional and educational organizations and three public members. ACEJMCS bylaws stipulated that industry member associations may appoint at least one representative to the accrediting council. The educator association appoints one to six representatives.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, line 7b</FormAndLineReferenceDesc>
        <ExplanationTxt>All decisions are voted through the members before being finalized.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>The Form 990 is presented to the council for review before filing.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
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        <ExplanationTxt>The council reviews and approves the executive director's compensation as part of the process. The council considers the compensation of a similar position at comparable organizations.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>The governing documents and conflict of interest policy are available on the organization's website. The financial statements are available upon request.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part XII, Line 2c</FormAndLineReferenceDesc>
        <ExplanationTxt>The organization did not engage in an audit in the previous year. For the 2025 fiscal year, the committee that oversees the audit consists of the council president, executive director, and executive assistant.</ExplanationTxt>
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</Return>